定义

请使用Form 3903. 参考如下:

根据Internal Revenue Code $132(a)(6): qualified moving expense reimbursement, 注意reimbursement部分一般公司的会计都会根据具体费用明细判断哪些是免税的,哪些是不qualified从而要放到W2 box 1中的.  如果没有报销,那么一般就需要纳税人自己填写Form 3903来确认是否所有或者部分moving expense可以在应税收入中扣减.

一般搬家费要同时满足以下三个条件才可以deduct:

–        Your move is closely related to the start of work.

–        You meet the distance test.

–        You meet the time test.

搬家一年之内,并且新工作地点比旧工作地点距离原来的住的地方至少多50 miles

如果这是你的第一份full time work,  工作地点距离旧住址至少50 miles; 如果是employee, 要满足39-week test, 39周并不需要是同一个employer。如果是self employed, 要满足78-week test。

注意: 您不需要等到上述时间满足才去申请搬家费扣减; 一般只要预计你的新工作会合理维持这么长的时间以上, 就可以在你搬家发生费用的那一年进行扣减.

【具体的test详情可参见 http://www.irs.gov/taxtopics/tc455.html】

If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either:

- Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or

- Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction.

(http://www.irs.gov/publications/p521/ar02.html#en_US_2013_publink1000203454)

满足以上条件的,可以deduct reasonable moving expenses;但是需要注意的是,所有搬家过程中发生的餐费,都不能扣减, 但是住宿费是可以的。

此外,尽管符合条件的搬家费可以帮你省税,但是根据IRS Pub 521, Nondeductible Expenses有以下:  http://www.irs.gov/publications/p521/ar02.html

You cannot deduct the following items as moving expenses:

– Any part of the purchase price of your new home.

– Car tags.

– Driver’s license.

– Expenses of buying or selling a home (including closing costs, mortgage fees, and points).

– Expenses of entering into or breaking a lease.

– Home improvements to help sell your home.

– Loss on the sale of your home.

– Losses from disposing of memberships in clubs.

– Mortgage penalties.

– Pre-move househunting expenses.

– Real estate taxes.

– Refitting of carpet and draperies..

– Return trips to your former residence.

– Security deposits (including any given up due to the move).

– Storage charges except those incurred in transit and for foreign moves.

根据Sec. 217. Moving Expenses, 最正面的定义如下:

217(a) Deduction Allowed

There shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by the taxpayer as an employee or as a self-employed

individual, at a new principal place of work.

217(b) Definition Of Moving Expenses

217(b)(1) In General

For purposes of this section, the term “moving expenses” means only the reasonable expenses—

217(b)(1)(A)

of moving household goods and personal effects from the former residence to the new residence, and

217(b)(1)(B)

of traveling (including lodging) from the former residence to the new place of residence. Such term shall not include any expenses for meals.

目前可免税报销的搬家项目已经大幅缩小, number of previously allowable moving expense items including the cost of pre-move househunting trips, temporary living expenses, meals on househunting trips or while living in temporary quarters, and settlement costs related to the sale of (or lease termination with respect to) an old residence and buying (or leasing) a new residence. Similarly, brokerage fees, property taxes, insurance, fix up expenses, and reimbursement for losses with respect to the sale of prior home are also includible in employee income if paid by the employer.

Time:

You must work as a full-time employee for at least 39 weeks during the first 12 months after your move. Or if you are self-employed, you must work at least 39 weeks during the first 12 months and a total of at least 78 weeks during the first 24 months.

Distance:

Your new workplace must be at least 50 miles farther away from your previous home than your previous workplace was from your previous home. If you did not have a previous job, your workplace in the U.S. must be at least 50 miles from your previous home.

If you receive reimbursement from your employer for your moving expenses, the reimbursement must de deducted from the total moving expenses you can claim as a deduction.

You should note that when you claim a deduction for moving expenses, you cannot claim a deduction for travel expenses while you are temporarily away from your domicile for tax purposes, working in a foreign country (the U.S.). The deduction for moving expenses is based on a change in your main place of work, while the deduction for travel expenses is based on a temporary absence from your main place of work.

搬往美国境内

可以deduct的费用有:

– 打包装箱的费用

–  运送household goods和personal effects的费用,其中根据IRS.GOV 的定义,personal effects includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. (http://www.irs.gov/publications/p521/ar02.html#en_US_2013_publink1000203497

–  Any costs of connecting or disconnecting utilities

– 运送车或宠物的费用

– 存储费—物品从旧家搬出来后,到达新家前的30天内

– 在搬家途中购买新家具的运费不能deduct

– 旅途中的住宿和交通费,包括到达当天的费用

搬往其它国家

可以deduct的费用有:

– The cost of moving household goods and personal effects from your former home to your new home.

– The cost of traveling (including lodging) from your former home to your new home.

– The cost of moving household goods and personal effects to and from storage.

– The cost of storing household goods and personal effects while you are at the new job location.

值得注意的是,虽然在可扣减的费用中包含cost of traveling,但由于return trips to your former residence 是被认为和母国有关系,而不是美国,  所以中国学生搬家回国就业的机票费用应该是不能在1040NR表格中扣减的.